Hambleton v. Commissioner’s Empirical Analysis
1973
Citation profile
8
cited by 8 later decisions
August 1987
most recently cited
2 federal appellate ·
Relationships
Relies on Sanford's Estate v. Commissioner of Internal Revenue · Burnet v. Guggenheim · United Mine Workers of America v. Benedict Coal Corporation · Nye v. Bradford · Murphy v. Slaton
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“section 2501 shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible * * *.”
2 later decisions quote this exact passage“it appears to be settled that the surviving spouse makes a taxable gift of the remainder interest at the death of the testator first to die, at least to the extent that the value of the remainder exceeds the value of the life estate obtained in the decedent's share of the * * * property.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.